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Scientific journal of the
theoretical and applied
The News of Altai State University
Print ISSN 1561-9443
On-line ISSN 1561-9451
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Content of 2(16) 2000

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J.A. Radtseva

Issues of development of account settlement system on base of bankcards

In the sphere of currency circulation bankcards are one of the progressive means of organization of account settlement.
From the financial point of view a bankcard is a personified payment instrument, which provides a card-holder with a possibility to make a payment for goods and/or services on account, as well as to cash it in branches of banks and bankomats.
In spite of the obvious advantages of the account settlement system on the base of bankcards a number of issues arises.
The article touches upon the issues of organization of the account settlement system on the base of bankcards and describes the classification of different types of bankcards from the point of view of accounting. And also methods of record of operations with bankcards in accounting are suggested.

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